Cut the two-by-fours to the desired length and width sizes, cutting two equal-sized pieces for each.

Make cuts for lap joints

The rectangle will be assembled by lap joints at the corners. To make the cuts, first trace out the area that needs to be cut, then set the table saw blade to half of the thickness of wood. Starting at the inner edge of the lap, cut the wood with the blade, slowly making passes to cut away an L shape. Perform the same process on all pieces of wood, then glue the joints together, creating the rectangle. Then, use wood screws to secure the joints.

Add plywood, if desired

The platform can be left with an open center, or a sheet of plywood can cover the top, creating a solid surface. Glue the plywood in place.

Add carpet, if desired

Staple carpet around the edges to protect finishes and create a non-slip surface.

Attach the casters

Attach the casters directly under the joints for stability and strength.